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Judicial declarations invalidating the reverse-charge IGST levy...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal grounds.
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Judicial declarations invalidating the reverse-charge IGST levy on imported ocean freight operate retrospectively unless expressly limited, rendering the levy void from inception. Taxpayers who were not parties to the invalidating proceedings may rely on that declaration for refunds, except where their own unsuccessful challenge to the levy has attained finality. A departmental representative may challenge only grounds authorised by the Commissioner. Utilisation of IGST credit does not by itself create double benefit or unjust enrichment where unutilised CGST and SGST credits of equivalent value can be debited. Refunds are therefore supportable, with statutory interest for delay.
Judicial declarations invalidating the reverse-charge IGST levy on imported ocean freight operate retrospectively unless expressly limited, rendering the levy void from inception. Taxpayers who were not parties to the invalidating proceedings may rely on that declaration for refunds, except where their own unsuccessful challenge to the levy has attained finality. A departmental representative may challenge only grounds authorised by the Commissioner. Utilisation of IGST credit does not by itself create double benefit or unjust enrichment where unutilised CGST and SGST credits of equivalent value can be debited. Refunds are therefore supportable, with statutory interest for delay.
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